SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

PART 3 U.K.Capital gains tax: accruals basis of taxation

TCGA 1992 U.K.

97 U.K.In section 106A(5A) (identification of securities: capital gains tax)—

(a) in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and

(b) in paragraph (b), omit “or ordinarily resident”.